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Showing posts with label LTC. Show all posts
Showing posts with label LTC. Show all posts

Saturday, June 04, 2016

LTC Relaxation to travel by private airlines to visit Jammu and Kashmir is Extended

LTC Relaxation to travel by private airlines to visit Jammu and Kashmir is Extended 


No.31011/7/2014-Estt.(A-IV)
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Personnel and Training
Establishment A-IV Desk
North Block, New Delhi-110 001
Dated: June 1st, 2016

OFFICE MEMORANDUM

Subject:- Central Civil Services (Leave Travel Concession) Rules, 1988 — Relaxation to travel by private airlines to visit Jammu & Kashmir – Extension reg.
The undersigned is directed to refer to this Ministry’s O.M. No. 31011/3/2014- Estt.(A-1V) dated 26th September, 2014 where Government servants in relaxation to CCS(LTC) Rules, were allowed to travel by air to visit Jammu & Kashmir (J&K), North East Region (NER) and Andaman & Nicobar Islands (A&N) on LTC for a period of two years against conversion of one block of Home Town LTC. The relaxation was given subject to air travel by Air India only.
2. Later vide DoPT’s O.M. of even no. dated 28.11.2014, the Government decided to allow travel by private airlines to visit Jammu & Kashmir under this special dispensation scheme subject to certain conditions. The scheme was valid for a period of one year from the date of issue of the O.M. and expired on 27.11.2015.
3. It has now been decided to extend the scheme for a further period from the date of issue of this O.M., till the date of expiry of the of the special dispensation scheme of travel by air to J&K, NER and A&N, i.e. 25.09.2016. All other terms and conditions prescribed in this Department’s O.M. dated 28.11.2014 shall continue to apply.
(Mukesh Chaturvedi)

Director (Establishment)

Saturday, January 16, 2016

DOPT Guidelines for applying for LTC - Block Year, Advance, Claim, Time Limit etc.



DOPT Guidelines for applying for LTC - Block Year, Advance, Claim, Time Limit etc.

Central Civil Services (Leave Travel concession) Rules, 1988
Guidelines
1. Please ensure that you have applied for leave and submitted the completely filled self certification form to your Administration before the LTC journey is undertaken.
2. Please check the eligibility before applying for LTC. LTC to Home Town can be availed once in a block of two years and LTC to Any Place in India may be availed once in a four year block. If not availed during these blocks, the LTC may also be availed in the first year of the following block.


3. Please note that the current two year block is 2016-17 and the current four year block is 2014-17.
4. In case of fresh recruits, LTC to Home Town is allowed on three occasions in a block of four years and to any place in India on the fourth occasion. This facility is available to the fresh recruits only for the first two blocks of four years applicable after joining the Government service for the first time. (For details, please refer to DoPT’s O.M. No. 31011/7/2013-Estt.(A-IV) dated 26.09.2014 available on `www.permin.nic.in’ << `OMs & Orders'<< ‘Frequently Asked Questions (FAQs) on LTC entitlements of a Fresh Recruit’)
5. A Fresh recruit may at his option choose to avail LTC under the normal LTC rules as entitled to other regular Government employees subject to the condition that he/she will have to forego his/her eight years LTC entitlement. It may be noted that the option once exercised shall be treated as final for the initial eight occasions of LTC and the fresh recruit shall not be allowed to change it in a later stage.
6. The retiring Government employees are eligible to avail LTC as per their entitlement provided that the return journey is performed before his date of retirement. LTC is not allowed after retirement.
7. Journeys on LTC are to be undertaken in the entitled class of the Government servant in public/Government mode of transport.
8. Travel by private modes of transport is not allowed on LTC, however, wherever a public transport is not available, assistance shall be allowed for the private transport subject to the certification from an Appropriate Authority that no other public/Government mode of transport is available for that particular stretch of journey and these modes operate on a regular basis from point to point with the specific approval of the State Governments/Transport authorities concerned and are authorised to ply as public carriers.
9. If a Government servant travels upto the nearest airport/ railway station by authorized mode of transport and chooses to complete the journey to the declared place of visit by `own arrangement’ (such as personal vehicle or private taxi etc.), if the public transport is already available in that part, then he may be allowed the fare for the journey performed by authorised mode of transport. This will be subject to the undertaking from the Government employee that he has actually travelled to the declared place of visit and is not claiming the fare reimbursement for the same.
10.Government servant may apply for advance for himself and/or his family members sixty five days before the proposed date of the outward journey and he/she is required to produce the tickets within ten days of the drawal of advance, irrespective of the date of commencement of the journey.
11.Reimbursement under LTC scheme does not cover incidental expenses and expenditure incurred on local journeys. Reimbursement for expenses of journey is allowed only on the basis of a point to point journey on a through ticket over the shortest direct route.
12.The time limit for submission of LTC claim is :
  • Within three months of completion of return journey, if no advance is drawn;
  • Within one month of completion of return journey, if advance is drawn.

13.Government officials entitled to travel by air are required to travel by Air India only in Economy Class at LTC-80 fare or less unless permitted to do so by any general or specific provision.
14. Officers not entitled to travel by air may travel by any airlines, however, reimbursement in such cases shall be restricted to the fare of their entitled class of train or actual expense, whichever is less.
15.In all cases whenever a Govt. servant travels by air, he/she is required to book the air tickets either directly through the airlines or through the approved travel agencies viz: M/s Balmer Lawrie & Co. Ltd/ M/s Ashok Tours & Travels Ltd/ IRCTC. Booking of tickets through any other agency is not permissible.
16.Travel on tour packages is not allowed, except in the case of tours conducted by Indian Tourism Development Corporation (ITDC), State Tourism Development Corporation (STDC) and Indian Railway Catering and Tourism Corporation (IRCTC). In such cases, only the fare component shall be reimbursable provided ITDC/STDC/IRCTC separately indicate the fare component and certify that the journey was actually performed by the Government servant and his family members for which he is claiming the Leave Travel Concession.
17.Please ensure that your LTC claim is as per the instructions to avoid rejection of your claim.


Read more: http://www.staffnews.in/

Wednesday, November 18, 2015

Procedure for booking of air tickets on LTC - Clarification dated 03.11.2015



The  copy  of  the  extracts  on Clarification  regarding  "procedure  for  booking of  air tickets"  for  the purpose  of LTC issued  by DoP&T's  office  Memorandum  No. 3101u5/2014-Estt.(A-lv) dated  23rd  September,  2015 downloaded  from  the  official  website of Department  of Personnel  & Training  for  kind information 

Thursday, May 21, 2015

Dopt Clarification on LTC - Eligibility of Home Town Concession- Frequently Asked Questions


G.I., Dept. of Per. & Trg., O.M.No. 31011/4/2007-Estt.(A-IV), dated 18.5.2015
Subject: Central Civil Services (Leave Travel Concession) Rules, 1988- Clarification regarding eligibility of Home Town Concession- Frequently Asked Questions.
The undersigned is directed to say that this Department receives a number of references from Government servants/ various Ministries/Departments seeking clarifications regarding the eligibility of Government employees in respect of Home Town LTC. The point of doubts raised and their clarifications are as under :-
1. Whether the employees whose Headquarters/ Place of posting and Home Town are same, are eligible for Home Town LTC?

No. Government employees whose headquarters/place of posting and Home Town are one and the same are not eligible for Home Town LTC.

2. Whether the employees who are not eligible for Home Town LTC may avail the Special Concession scheme of conversion of Home Town LTC to travel to North East Region, allowed by DoPT's 31011/3/2014-Estt.A-IV 26.09.2014?

No. Employees whose Home Town & Headquarters are same are not eligible for Home town LTC and hence, the question of conversion of Home Town LTC to travel to these places under special concession scheme does not arise.

3. Whether the employees residing in cities / towns outside Delhi which fall under other states of National Capital Region (NCR) are eligible for Home Town Concession?

Yes, Cities/Towns which outside Delhi and fall in other states of NCR are not to be treated as Delhi Headquarters. Hence, the Government employees whose headquarters are Delhi and reside in cities/towns outside Delhi falling in other states of NCR, are eligible for Jammu & Kashmir & Andaman & Nicobar Islands as eligible for Home Town Concession.

Source : www.persmin.gov.in

Sunday, April 26, 2015

LTC entitlements of unmarried Government servants – Conversion of Home Town LTC facility


LTC entitlements of unmarried Government servants – Conversion of Home Town LTC facility into travel to different parts of the country permissible under the special dispensation scheme
Dopt issued clarification orders on the subject of conversion of home town LTC facility as follows
facility of conversion of Home Town LTC to allow travel to different parts of the country, under the special dispensation scheme, will also apply to an unmarried Central Government servant, who is eligible to avail the benefit of LTC to visit Home Town every year. This facility may be availed by converting one occasion of Home Town LTC out of the four Home Town LTC occasions available in a block of four years.

G.I., Dept. of Pers. & Trg., O.M.F.No.31011/1/2013-Estt (A.IV), dated 21.04.2015
Subject:- Leave Travel Concession (LTC) entitlements of unmarried Government servants – Conversion of Home Town LTC facility into travel to different parts of the country permissible under the special dispensation scheme – Clarification — regarding.
In relaxation to the Central Civil Services (Leave Travel Concession) Rules, 1988, special dispensation is allowed to the Government servants from time to time. Presently, one such dispensation in operation is the relaxation to the Government servants to travel by air to visit North-East Region or to Jammu & Kashmir or to the Andaman & Nicobar Islands by converting one block of Home Town LTC available to them.
2. Vide this Department’s Office Memorandum No. 31011/17/85-Estt.(A) dated 03.04.1986, unmarried Central Government employees, who have left their wholly dependent parents/sisters/minor brothers at their home town are allowed the benefit of LTC to visit their home town every year. This concession is in lieu of all other LTC facilities admissible to the Government servant himself and to his/her parents/sisters/minor brothers.
3. This Department is in receipt of references seeking clarification on the admissibility of conversion of Home Town LTC facility into travel to different parts of the country, which is permissible under special dispensation, to such unmarried Government servants.
4. The matter has been examined in consultation with Ministry of Finance. It has been decided that the facility of conversion of Home Town LTC to allow travel to different parts of the country, under the special dispensation scheme, will also apply to an unmarried Central Government servant, who is eligible to avail the benefit of LTC to visit Home Town every year. This facility may be availed by converting one occasion of Home Town LTC out of the four Home Town LTC occasions available in a block of four years.
Source : www.persmin.gov.in

Thursday, January 29, 2015

Travel by Premium Trains on LTC - Clarification - orders issued by DoPT on 27.1.2015


"travel by Premium Trains is not permissible on LTC. Hence, the fare charged by the Indian Railways for the journey(s) performed by Premium trains shall not be reimbursable for the purpose of LTC."
G.I., Dep.of Per. & Trg., O.M. No.31011/2/2015-Estt.(A-IV), dated 27.1.2015
Subject: Travel by Premium Trains on LTC- Clarification reg.

The undersigned is directed to say that several references are received by this Department from various Ministry / Departments seeking clarification regarding admissibility of travel by Premium Trains run by Indian Railways while availing of LTC.
2. The matter has been examined in consultation with Department of Expenditure, Ministry of Finance and it has been decided that travel by Premium Trains is not permissible on LTC. Hence, the fare charged by the Indian Railways for the journey(s) performed by Premium trains shall not be reimbursable for the purpose of LTC. Cases where LTC travel in such Premium Trains has already been undertaken by the Central Government Employees, the train fare may be reimbursed restricting it to the admissible normal fare for the entitled class of train travel or the actual fare paid, whichever is less.
To view Department of Personnel and Training OM No.31011/2/2015-Estt (A-IV) dated 27-01-2015 please Click Here.


It has been decided that travel by Premium Trains is not permissible on LTC.

Saturday, June 21, 2014

Clarification regarding purchase of Air Tickets from Authorized Travel Agents for the purpose of LTC.


F.No. 31011/4/2014-Estt (A.IV) 
Government of India 
Ministry of Personnel, Public Grievances and Pensions 
Department of Personnel and Training 
North Block, New Delhi-110 001 
Dated: 19th June, 2014 
OFFICE MEMORANDUM 
Subject: - Clarification regarding purchase of Air Tickets from Authorized Travel Agents for the purpose of LTC. 
The undersigned is directed to refer to the instructions issued from time to time on the above noted subject and say that the Government employees are required to book their air tickets directly from the airlines (Booking counters, website of airlines) or by utilizing the service of Authorized Travel Agents viz. 'M/s Balmer Lawrie & Company'. 'M/s Ashok Travels & Tour' and 'IRCTC' (to the extent IRCTC is authorized as per DoPT O.M. No.31011/6/2002-Estt.(A) dated 02.12.2009) while undertaking LTC journey(s). 

2. In a number of cases, it has been noticed that the aforesaid instructions are not being followed and as a result various Ministries/Departments continue to make references to DoPT seeking relaxation of the conditions for one reason or the other. The most common reasons given by the employees are unawareness of the rules and non-availability of Authorized Travel Agents viz. M/s Ashok Tmvels, M/s Balmer Lawrie & Company at places where the tickets have been booked from. Even in such cases, the option of booking directly from the airlines through their website is available. In no case is the booking of tickets through any other agency is permissible. 
3. All the Ministries/Departments of Government of India are advised to ensure that their employees are made aware of the above mentioned guidelines to avoid breach of any of the LTC rules. 
4. This issues with the approval of Joint Secretary(E).
sd/- 
(B.Bandyopadhyay) 
Under Secretary to the Govt. of India
Source : www.persmin.gov.in
[http://ccis.nic.in/WriteReadData/CircularPortal/D2/D02est/31011_4_2014-Estt-A.IV.pdf]

Friday, May 02, 2014

Clarification on 'Headquarter and Home Town are same station' for the purpose of LTC - CGDA


Clarification on definition of Home Town LTC - The below order said that the areas falling within Urban Agglomeration of a city but within different districts may be termed as ‘same station’ for the purposes of LTC Rules...


CIRCULAR

Office of the Principal Controller of Accounts (Fys)
10A, S. K. Bose Road, Kolkata - 700001

No. Pay/Tech-I/LTC/2014/04
Dated: 25.04.2014
To
All Controllers of Finance and Accounts (Fys)

Sub : Clarification on definition of Hometown LTC

In continuation to CGDA, Delhi Cantt. letter No. AN/XIV/14162/TA/DA/LTC dated 28- 05-2013 circulated under this office Circular No. 063/AN/VIII/LTC/XIV dated 28-06-2013 on the above subject, HQrs. Office has further clarified vide No. AN/XIV/14162/TA/DA/LTCNol-II dated 04-03-2014 (copy enclosed) that areas falling within Urban Agglomeration of a city but within different districts may be termed as ‘same station’ for the purposes of LTC Rules.
The same may please be circulated to all Branch Accounts Offices under your jurisdiction for information, guidance and necessary action.

sd/-
Asstt.Controller of Accounts(Fys)

Controller General of Defence Accounts,
Ulan Batar Road, Palam, Delhi Cantt-110010

No. AN/XIV/14162/TA/DA/LTC/Vol-II
Dated : 04/03/2014
To

The P C of A(Fys)
10 A, S.K.Bose Road,
Kolkata

Subject: Clarification on definition of Hometown LTC.

Reference: Your Office letter No. Pay/Tech-I/LTC dated 25.11.2013.
The matter has been examined in the light of extant rules on the above subject and the facts brought out under your letter cited above.
2. In this regard, attention is invited to GoI, M.F. O.M. No. 21011/13/89- E.II(B), dated 20.12.89 also reproduced under Rule 5 of FRSR Part IV DA , DR and HRA Rules which clearly stipulates that – “the phrase ‘same station’ includes all places which are treated contiguous to the qualified city/town in terms of paras 3(b)(ii) and Para 3(b)(iii) and those places which are included in the Urban Agglomeration of a qualified city”.
3. In terms of the above OM, areas falling within Urban Agglomeration of a city but within different districts may be termed as’same station”for the purposes of LTC Rules. Hence, practice being followed by your office is in consonance to the rules.

sd/-
(Upendra Kumar)
For CGDA

Source : www.pcafys.gov.in
[http://pcafys.nic.in/files/HT%20LTC.pdf]

Via : http://90paisa.blogspot.in/

Monday, March 24, 2014

EGULAR POSTAL EMPLOYEES CAN GO FOR TOUR ANYWHERE IN INDIA (LTC)



REGULAR POSTAL EMPLOYEES CAN GO FOR TOUR ANYWHERE IN INDIA (LTC)
(This is applicable for all Civil Central Government Employees)

http://sapost.blogspot.in/

    
      All regular postal employees can go for tour to anywhere in India along with his/her dependents i.e., family members (family members means the details of family given and recorded in their service books. This may be changed by the Government servant as and when either a new entrant i.e., newly married spouse, new born babies).

This tour can be availed once in anytime within the block year. These block years are already fixed by the department. At present the block year is 2014-2017. Now you and your dependents can avail the tour together with or separately depends upon your feasibility. i.e. as per your convenient you can alone go to anywhere in India at anytime. Likewise your dependents can alone go to anywhere in India at anytime i.e., in different time frame.

Now there is a chance to avail LTC for the previous block year 2010-2013 for those who have not availed till date they can avail now. i.e. their onward journey for anywhere in India is ensured the date of departure should be on or before 31.12.2014.

For this tour it is called as “LTC” i.e., Leave Travel Concession

Travelling expenses from your duty station to any place in India can be claimed as per fare for your entitled class in train by taking into the shortest route (as per your Grade Pay). Let us assume if you want to travel from Chennai (duty station) to New Delhi. But you may have travelled from Chennai Central to Mumbai VT and then New Delhi. In this connection your claim for travelling charges should be restricted to Chennai Central to New Delhi only even though you have preferred claim with support of tickets from Chennai Central to New Delhi en route Mumbai VT. Hence your claim should be preferred with tickets is mandatory. If it is necessitated to travel by bus when there is no train facility you should be travelled only by State or Central Government transport. It you have travelled by govt. bus though the places are connected with train route the bus fare is restricted with eligible train fare.

During on tour for LTC, the GS can be availed any kind of leave from his/her leave account. Casual leave is also eligible to avail LTC period.

Leave salary for 10 days can be utilized (10 days EL by deducting from the individual’s leave account) for tour expenses like boarding, lodging and miscellaneous other than travelling fare. This leave salary is calculated by taking account from the last emoluments (Pay in PB + Grade Pay + DA) drawn by the incumbent. This facility can be availed six times i.e. 6 x 10 days = 60 days in the entire service.

Travelling fare for entitled class in train based on Grade pay will be updated soon in my next post.

Source : http://indianjobguru.in/

[ http://indianjobguru.in/Thread-REGULAR-POSTAL-EMPLOYEES-CAN-GO-FOR-TOUR-ANYWHERE-IN-INDIA-LTC?pid=436#pid436]

Friday, December 20, 2013

Everything You Need to Know About Leave Travel Allowance (LTA)



With the Financial Year winding to a close by end of March and Summary Vacations on the horizon in April-May, many of us are planning our vacations during the time when our kids don't have School. Many of us go on yearly outings with family but most people don’t know or don’t use their Leave Travel Allowance. In fact, many of us would have heard the term LTA at some point during their careers but don’t bother to use it (including me) because we fail to appreciate its use and tax benefits.


The purpose of this article is to help you understand what LTA is and how to use it to reduce your tax liability.



What is Leave Travel Allowance?



Leave Travel Allowance is an allowance that is usually paid as part of Salary (Annual CTC to be specific) by employers to their employees. The original idea behind the LTA component was to help the employee meet his travel expenses. However, of late it has become yet another component of the CTC and no one cares much about it except how much is paid out as LTA every year by the employer.



LTA is usually decided for a year and then paid out on a monthly basis. For ex: If your LTA is Rs. 12,000/- every year, you will get Rs. 1,000/- every month as LTA.


Many Employers club together the allowances like House Rent Allowance (HRA), LTA, Medical Allowance etc. and come up with a final number that is added to the CTC. The employee is given the flexibility to decide how much of the total Allowance is allocated to each of the individual components. As LTA isn’t that popular with people, most of them usually enter a small number there and fail to utilize it properly. In other cases, company's themselves decide the LTA based on the employee's designation/experience etc.


Does the LTA Have Tax Benefits? 



Of Course YES. Do you think, I will be writing an entire article if it weren’t important?



How does LTA Affect My Tax Liability? 



Let us say your annual Salary is Rs. 6,00,000/-



After all your deductions like House Rent, Medical bills, Section 80C Tax Savings etc., your Taxable Income is Rs. 3,50,000/-



Let us assume, your annual salary includes a Rs. 25,000/- LTA component and if you satisfy all the criteria laid down by the Tax Authorities to utilize the LTA Tax benefits, your Taxable Income will come down to Rs. 3,25,000/-



Effectively, the entire LTA component of your Salary became Tax Free!!!



However, Did you read the Sentence "If you satisfy all the criteria laid down by the Tax Authorities to utilize the LTA Tax benefits" that I just used above?



Yes, the Tax Benefits aren’t available to everyone. You need to satisfy the following conditions in order to be eligible to avail this tax benefit.




Condition No. 1: The Amount should be spent only on Self and Immediate Family Who is totally dependent on you



By Family we are talking about - Spouse, A Maximum of two children, Parents, Brothers & Sisters Who are not employed and are dependent on your income



Condition No. 2: The Travelling Group should Include the person who is going to claim LTA



If you are not travelling with your family, you cannot claim LTA for that trip. For ex If my wife, two children and parents went to Delhi from Chennai, and I stayed back at work, I cannot claim LTA on that trip.



Condition No. 3: The Amount Claimed should be for Travelling Expenses Only via the Primary Mode of Travel



By Travelling Expenses, we are talking about the expenses incurred for the actual travelling part like Train Tickets, Air Tickets, Bus Tickets etc. Supplementary Travel expenses like Auto Fare, Taxi Fare etc. are not covered. All other expenses like Food, Accommodation, Sightseeing etc. are not covered as well.



Condition No. 4: Foreign Travel is not eligible for LTA



All Trips and Travels within the country of India only are eligible for LTA Exemption under the Indian Tax Laws



Condition No. 5: Travel Expenses are Considered only for the Shortest Route Possible



LTA Exemption can be claimed only corresponding to the fare that will be incurred if you take the shortest possible route. If you are travelling from Chennai to Bangalore, the amount you can claim is for a train/bus/flight that goes directly from Chennai to Bangalore. If you go from Chennai -> Hyderabad -> Bangalore for some strange reason and try to claim the two-trip expenses, it will not be approved. You have to either submit expenses for the Chennai -> Hyderabad -> Chennai trip or book tickets in a direct trip from Chennai to Bangalore



Condition No. 6: You can claim LTA only Twice in a Block of Four Years



You could claim LTA exemption in respect of any two journeys in a block of four years. The current block is 2010 to 2013. Say for example, you claim LTA exemption in 2010, then you could claim just one more till 2013. Remember - You cannot Claim LTA Every year. 



There is some confusion about whether LTA follows the financial year or the calendar year. LTA Year blocks are always based on calendar year. So, it goes from Jan 2010 to Dec 2013 for the current block. The claim can be done in the financial year that the travel actually happened. If you traveled between April to Dec 2013 you can claim it in the tax returns you will be filing in 2014 for the financial year Apr'13 to Mar'14. 



Condition No. 7: If Husband and Wife both receive LTA, They cannot claim the same Trip



If Husband and Wife both receive LTA as part of their salary, both of them could claim LTA individually as the rules of LTA apply individually to each of them. So in a block of four years, each spouse can claim LTA twice. The only restriction is that both spouses cannot claim an LTA exemption for the same journey. In other words, LTA cannot be claimed twice for the same journey.



Condition No. 8: You must have been on earned/annual leave on the dates for which you are claiming the LTA. You cannot claim LTA for days when you were working. You must have applied for annual or earned or paid leave (whatever you may wanna call it) and got it approved in order to claim LTA. There is actually no limit on the minimum or maximum number of days you need to apply for leave to claim LTA. But, for easier claims/processing try to utilize at least 3 consecutive days of annual leave for LTA purposes. 



As you can see, though LTA can be pretty useful in reducing your tax liability twice in a block of four years, it isn’t straightforward and involves a lot of Conditions. If you intend on claiming LTA, make sure that you Remember these 7 conditions above.



After reading the above conditions, you would definitely have a few questions that are lingering in your mind. I have tried to answer a few of them below. If you have any more questions, please feel free to leave a comment and I will do my best to answer them.



1. Can I fly Business Class and claim LTA? 



No. For air travel, the maximum amount that can be claimed as exemption is the economy class air fare.



2. What is the Maximum Fare I can claim as LTA while travelling by Road or Rail?



For rail or road, the maximum amount that can be claimed as exempt is the air conditioned first class rail fare to your destination by the shortest route.



3. What happens if I did not make a claim in the current block? Do I get any benefits for the next block?



In case you don’t avail of the LTA exemption in a particular block, whether for both the journeys or for just one journey, you could carry forward one journey to the first calendar year in the next succeeding block of four years. Thus, in the next block of four years, you could claim the carried forward travel, plus, two journeys of that particular block i.e. a total of 3 exemptions!



For ex: Let us say you are entitled to an LTA of Rs.10, 000 per year and you do not utilize it in the block 2010-2013. This amount could be carried forward in the next block of four years. You must therefore claim this amount in 2014 and then you can further more claim your LTA entitlement of that particular block (2 more times i.e. 10,000+10,000) as well.



4. How does One claim an Exemption? 



As most of us are salaried employees, you can submit evidence for the travel (tickets/bills etc.) to your employer and they will include it in your form 16. If you are self-employed or missed submitting LTA to your company, you can avail the services of any chartered account who helps file Tax Returns for people and they will be more than happy to include this along with your tax calculations.



5. What happens if I spend more than my LTA amount? 



In case your travel expenses exceed your actual Leave Travel Allowance amount, the exemption you can claim is limited to your LTA Amount. For ex: If your LTA is Rs. 25,000/- this year and you incurred Rs. 40,000/- in air fares for a family trip, your LTA Exemption will be limited to Rs. 25,000/- and the remaining Rs. 15,000/- will not give you any tax benefits.



6. What happens if I don’t exhaust my LTA amount? 



In case your travel expenses are lesser than your actual Leave Travel Allowance amount, the exemption is limited to the actual amount spent. For ex: If your LTA is Rs. 25,000/- this year and you incurred Rs. 15,000/- in rail fares for a family trip, your LTA Exemption will be limited to Rs. 15,000/- and the remaining Rs. 10,000/- will not give you any tax benefits.



7. I Traveled more than once in a single financial year. Can I claim both for LTA? 



Yes.



8. I booked a tour via a travel operator as a Package. Can I claim the entire amount as LTA? 



No. Only the actual amounts spent on Road/Air/Rail transport can be claimed. Other expenses cannot be claimed as LTA. 



The idea here is - We will go on vacations with our families irrespective of the Tax Benefits we get out of it. However, if we can get tax benefits, why waste it.



Happy Vacations!!!

Source : http://anandvijayakumar.blogspot.in/2013/02/everything-you-need-to-know-about-leave.html
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